Planning and budgeting is a key controlling tool for most of the organizations, including notfor- profit ones. The paper focuses on specifics of the budgeting process, particularly the phase of drawing up the budget, in non-governmental organizations (NGOs). Based on the research, the paper...

The paper explores the effective design of management control systems in terms of managing exchange rate risks for not-for-profit non-governmental organizations (NGOs). Compared to business organizations, NGOs have just limited possibilities to tackle these risks for several reasons discussed in...

In order the management control system of an organization to be efficient, it has to be tailormade and fits to specifics of both the organization itself and the sector the organization operates in. The paper analyses the specifics typical for management control system of nongovernmental...

Purpose The purpose of this study was to investigate the effects of managerial coaching, as well as interactive and diagnostic uses of management control systems (MCS), on reflection and critical reflection, which are important for team learning. Design/methodology/approach Data were collected...

Purpose – This paper seeks to extend the understanding of how formal management control systems (MCSs) contribute to the construction of performance management systems (PMSs) in the French higher education (HE) sector. Design/methodology/approach – Empirical data are gathered both at the...

Gegenstand dieses Artikels ist die Vorstellung und Evaluierung zweier Methoden zur Geschäftsprozessmodellierung. Im Einzelnen handelt es sich um sogenannte 'erweiterte ereignisgesteuerte Prozessketten (eEPKs)' einerseits und die 'Business Process Modeling Notation (BPMN)' andererseits. Im Fokus...

The systems have revolutionized practically all aspects of business processes in enterprises. They improve the processes by ensuring their integration. Data are entered into an ERP system only once and immediately afterwards they can be accessed through any of its modules, which makes them a...

While it is widely agreed that current enterprise resource planning (ERP) systems cannot evolve much further, it is the question how future enterprise systems will look like. To approach an answer to this question, this report provides at first an analysis of essential high level requirements...